Board and lodging


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Free or subsidised board and/or lodging within an employment relationship will generally be taxable and is taxed according to set rates.

The rate applies for the income year 2016

If you need rates for the tax return, you must check the rates for 2017

By "income year", we mean the year in which the income or expense arises. The rates for the income year are used in the tax return and tax calculation.

By "assessment year", we mean the year after the income year and in which the tax return for the income year must be submitted/checked and the tax calculated.

Rates for payments in kind, etc. subject to withholding tax

Free board and lodgingRates per day
Free accommodation - board and lodging NOK 120
Free board - all meals  NOK 87
Free board - two meals NOK 68
Free board - one meal NOK 45
Free lodging - one or shared room  NOK 33

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Maks 255 tegn. Kun tall og bokstaver.